Finance and accounting has always been a complex and perplexing subject to many people. That is the main reason for the endless list of books and publications on finance and how to read financial reports. In fact, many people prefer to leave finance and its related matters to their accountants, finance partners or investment advisors. However, in business and investment, the subject of finance is just too important to be left to others while the direct stakeholders stay on the sidelines. Financial intelligence as defined here, is about the capacity to understand financial relationships between economic events and the measurements of the outcome of business decisions. Without the capacity to understand financial relationships and outcome of business activities, the business executive and investor will always remain perplex and indecisive, even fearful of making wrong decisions. This book is another contribution to demystify finance and hopefully help the reader develop 'Financial Intelligence' for his or her daily work or investment activities. As the Financial Intelligence is limitless, this book covers only the common aspects of every business and investment activities. In time, the reader will acquire further Financial Intelligence. To begin with, the language used here is deliberately made simple.